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1. Disallowance of remuneration paid by the assessee to its Working Partner u/s 40A(3) - Cash payment of expenditure in excess of specified limit - Scope of separate...

2. Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as...

3. The ITAT Pune dealt with a case involving denial of standard deduction and Chapter VIA deductions u/s 80C. The appellant, an individual earning income under the head...

4. Scope of SCN - Setting a new case which travelled beyond the SCN - Original authority has clearly observed that the said chapter note was applicable in the case and the...

5. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

6. LTCG - Deduction u/s. 54 - scope of amendment - "one" versus "a" - investment of capital gain into more than one residential units - Commissioner though referred the...

7. Consideration for the services under the contracts for provision of cementing services fall under the exclusion and doesn’t qualify as fees for technical services as per...

8. Addition on account of benefit/perquisite u/s 2(24)(iv) - the interest free advance/loan to assessee from AHS also does not attract provisions of section 2(24)(iv) of...

9. Addition u/s 56(2)(vii) - relevant Section 50C cannot be invoked as the said section is applicable in the case of seller of the property only while the appellant is a...

10. Classification of goods - Poly Propylene Non-Woven Bags - the product in question in above case (reliedupon case of apex court) viz. dryer felts is made from cotton and...

11. SVLDRS - The scheme talks about quantification of the tax dues and not communication thereof. The quantification having been done vide letter dated 15.06.2019, receipt...

12. Detention of goods alongwith the vehicle - quantum of security for provisional release of goods - Clauses (a) and (b) deal with the quantification of the penalty, clause...

13. The case pertains to the disallowance of a provision for contract losses by the CIT(A) and AO, who erroneously concluded it as an unascertained liability not deductible...

14. Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling...

15. Addition u/s 40(a)(ia) - society has failed to deduct TDS - section 40(a)(ia), 40A(3) and section 43B falls in Chapter IV-D which are applicable for computing profits...